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Question

Which one of the following is not a part of export document?

A
Commercial invoice
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B
Certificate of origin
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C
Bill of entry
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D
Mate's receipt
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Solution

The correct option is D Bill of entry
Bill of entry gives an account of goods entered into a customs-house, detailing the merchants, quantity of goods, its types and place of origin and destination. The importers fills "bill of entry' form for the assessment of customs import duty.

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